Are There Grounds for Tax Consequences of Non-Tax Reporting?

Abstract

The relevance of the research topic is determined by the peculiarities of the implementation of control powers by tax authorities in modern conditions. Similar features are related both to the sphere of relations, namely the circulation of excise goods, the procedures of which are controlled, and the specifics of materials and documents that are examined by the controlling authorities. Accordingly, there is a need for a clear answer to the question - whether non-tax reporting can directly generate tax consequences, which leads to the imposition of fines and penalties for the payer. The purpose of the article is to evaluate tax control measures that reflect the peculiarities of cameral, factual and documentary verification procedures. In order to achieve this goal, several tasks were identified. First, decide on the subject of camera and actual inspection, during which compliance with the legislation on the circulation of excise goods is assessed. Secondly, the ratio of the content of tax reporting and reports on the volume of acquisition and sale of tobacco products, which do not have a tax nature, but perform an exclusively statistical purpose. Thirdly, clarifying the reasons for tax consequences when submitting reports on compliance with licensing conditions for the sale of excise goods. The research uses a number of methods of scientific knowledge. First of all, the system method, on the basis of which the tax consequences regarding the control actions of tax authorities for the circulation of tobacco products are evaluated in the system of implementation of general methods of tax control, the system of tax inspections. In addition, in the mode of implementation of the comparative legal method, an assessment of the legislation that directly regulates tax relations and legislation, the regulation of which is aimed at streamlining the circulation of tobacco products, is carried out. And finally, the method of assessing the dynamics of the development of relations involves clarifying the nature of the phenomenon in dynamics from an assessment of how it happened before, how it is happening now, and what development prospects this phenomenon has. The reconciliation of the reasons for conducting tax audits with their consequences has been studied. Variants of harmonizing tax legislation and legislation regulating the circulation of excisable goods during the provision of tax reporting and its verification have been considered. The level and availability of scientific studies related to the generalization of the excise tax payment procedure, the state of judicial practice in resolving similar disputes, were analyzed.